GST detention proceedings: Court declined interference over expired e-way bill and vehicle mismatch, while directing expedited adjudication

Proceedings for detention of goods and the vehicle under the GST regime were already underway after interception showed an expired e-way bill and a mismatch in vehicle particulars. As the matter was still pending adjudication and the petitioner had been given a further hearing date, judicial interference and immediate release of the consignments were not warranted at that stage. The authorized officer was directed to complete the proceedings in accordance with law after granting an opportunity of hearing, and to consider release of the consignments if the requisite security under section 129 was furnished in an encashable form.

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Issues: Whether the Court should interfere with proceedings initiated for detention of goods and the vehicle for alleged movement without a valid e-way bill, and whether release of the consignments could be directed at that stage.

Analysis: Proceedings under section 129 of the GST regime had already been initiated, the goods and vehicle were detained on interception, and the record indicated that the e-way bill had expired and there was also a mismatch in the vehicle particulars. The matter was thus already under adjudication and the petitioner had been given a further date of hearing. In such circumstances, the proceedings were treated as still in progress and not ripe for interference. At the same time, the authorized officer was directed to conclude the proceedings in accordance with law after giving opportunity of hearing, and to consider release of the consignments if the requisite security under section 129 was furnished in an encashable form.

Conclusion: No interference was warranted at that stage. The writ petition was disposed of with directions for expeditious adjudication and for consideration of release upon furnishing security.

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